Skripsi

PENGARUH CAPITAL INTENSITY, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019–2022).

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Penilaian

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THIS RESEARCH AIMS TO TEST AND DETERMINE THE INFLUENCE OF CAPITAL INTENSITY, LEVERAGE, PROFITABILITY, COMPANY SIZE AND MANAGERIAL OWNERSHIP ON TAX AGGRESSIVENESS IN BANKING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. THE POPULATION OF THIS RESEARCH IS ALL BANKING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE DURING THE 2019-2022 PERIOD. THE SAMPLE FOR THIS RESEARCH WAS OBTAINED USING A PURPOSIVE SAMPLING METHOD, WHERE THERE WERE 28 BANKING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE THAT MET THE CRITERIA, SO THAT 112 DATA WERE OBTAINED. USED AS A RESEARCH SAMPLE. THE DATA SOURCE IN THIS RESEARCH WAS OBTAINED FROM THE INDONESIAN STOCK EXCHANGE WEBSITE. THE DATA ANALYSIS TECHNIQUE USED IN THIS RESEARCH IS MULTIPLE LINEAR REGRESSION ANALYSIS USING SPSS. FROM THIS RESEARCH, THE RESULTS SHOW THAT CAPITAL INTENSITY, LEVERAGE, PROFITABILITY AND COMPANY SIZE HAVE NO EFFECT ON TAX AGGRESSIVENESS. MEANWHILE, MANAGERIAL OWNERSHIP HAS A POSITIVE EFFECT ON TAX AGGRESSIVENESS.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407000537	T138701	T1387012024	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1387012024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2023

Collation

xviii, 67 hlm.; ilus.;29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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